https://www.taxtmi.com/caselaws?id=120608 The Tribunal ruled in favor of the assessee, allowing the exclusion of on-site expenditure from the export turnover and rejecting the revenue's grounds. It held that ISP expenses should not be deducted from the export turnover as they are not telecommunication charges. Additionally, travel and allowance expenses were deemed related to software development, not technical services, and thus should not be excluded from the export turnover. The revenue's appeal was dismissed, and the assessee's cross-objection was allowed, emphasizing consistency with legislative intent in Section 10A calculations. en-us Fri, 15 Feb 2008 00:00:00 +0530 Fri, 22 Dec 2023 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120608 The Tribunal ruled in favor of the assessee, allowing the exclusion of on-site expenditure from the export turnover and rejecting the revenue's grounds. It held that ISP expenses should not be deducted from the export turnover as they are not telecommunication charges. Additionally, travel and allowance expenses were deemed related to software development, not technical services, and thus should not be excluded from the export turnover. The revenue's appeal was dismissed, and the assessee's cross-objection was allowed, emphasizing consistency with legislative intent in Section 10A calculations. Case-Laws Income Tax Fri, 15 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120608